The evolution of the taxation of business income in Italy
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Abstract
The article examines some aspects of the evolution of the taxation of business income in Italy during the last 100 years. For a very long period business taxation in Italy followed a scheduler approach which lasted until 1954 when a corporation income tax was introduced. The tax was subsequently changed by the tax reforms of 1971-73, 1997, 2003 and 2006. The prospects for a further evolution of the tax are also examined.
Keywords
- business taxation
- tax reform
- Italy
- H25
- N00
